Exploring Recent Human Capital Reporting Practices of Irish Plcs in Comparison to the UK

Abstract

T his paper examines the human capital (HC) reporting practices of Irish plcs. There has been increasing pressure placed on companies to improve their narrative reporting practices, including those related to employees, to provide stakeholders with a more holistic overview of organisational strategies and how these impact upon the environment. By using an established HC framework, this paper ascertains how Irish plcs are reporting on the various elements of HC and compares their practices with those of leading United Kingdom (UK) companies. It was found that the reporting practices of Irish plcs were structurally similar to those of UK companies.